A-Level Edexcel Accounting: Quick Reference Formula & Theorem Handbook | A-Level Edexcel 会计：公式定理速查手册

📚 A-Level Edexcel Accounting: Quick Reference Formula & Theorem Handbook | A-Level Edexcel 会计：公式定理速查手册

This handbook consolidates all the critical formulas, ratios, and accounting theorems prescribed by the Edexcel A-Level Accounting specification. Use it as a rapid revision tool to reinforce your understanding of financial and management accounting calculations before the exam.

本手册凝聚了Edexcel A-Level会计考试大纲要求的所有关键公式、比率和会计定理。在考前用它进行快速回顾，强化你对财务会计和管理会计计算的掌握。

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1. Core Accounting Equations | 核心会计等式

The fundamental accounting equation is the cornerstone of the double-entry system and ensures that the statement of financial position always balances.

基本会计等式是复式记账体系的基石，它确保财务状况表始终平衡。

Assets = Liabilities + Equity

When income, expenses and drawings are integrated, the expanded equation becomes a dynamic representation of a business’s transactions.

当收入、费用和提款被纳入后，扩展等式能动态反映企业的交易情况。

Assets = Liabilities + Capital + (Income – Expenses) – Drawings

This double‑effect logic underpins every journal entry: for every debit there must be an equal and opposite credit.

这种双重效应逻辑支撑着每一笔分录：每一笔借方记录必须有等额的贷方记录。

Debits = Credits

核心等式的中文表达同样重要，能够帮助你在分析交易时快速识别影响。

资产 = 负债 + 所有者权益

资产 = 负债 + 资本 + (收入 – 费用) – 提款

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2. Profitability Ratios | 盈利能力比率

Profitability ratios evaluate how effectively a business generates profit from its sales and capital. The gross profit margin focuses purely on trading activities.

盈利能力比率评估企业从销售和资本中创造利润的有效性。毛利率只关注贸易活动本身。

Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%

Net profit margin accounts for all operating expenses, providing a clearer picture of overall cost control.

净利润率将全部经营费用纳入考量，更清晰地反映整体成本控制水平。

Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%

Return on capital employed (ROCE) shows how efficiently long‑term funds are used, and is a key measure for investors.

运用资本报酬率（ROCE）显示长期资金的使用效率，是投资者关注的关键指标。

ROCE = (Net Profit before Interest & Tax ÷ Capital Employed) × 100%

请注意 Capital Employed 的常用计算方法：Shareholders’ Equity + Non‑current Liabilities，或 Total Assets – Current Liabilities。

运用资本 = 股本 + 留存收益 + 非流动负债

毛利率 = (毛利润 ÷ 销售收入) × 100%

净利润率 = (净利润 ÷ 销售收入) × 100%

ROCE = (息税前净利润 ÷ 运用资本) × 100%

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3. Liquidity Ratios | 流动性比率

Liquidity ratios assess a firm’s ability to meet its short‑term obligations. The current ratio compares all current assets with current liabilities.

流动性比率评估企业偿还短期债务的能力。流动比率将所有流动资产与流动负债进行比较。

Current Ratio = Current Assets ÷ Current Liabilities

A more stringent test is the quick (acid test) ratio, which excludes inventories that may not be quickly convertible to cash.

更严格的测试是速动比率（酸性测试），它剔除了可能无法快速变现的存货。

Quick Ratio = (Current Assets – Inventories) ÷ Current Liabilities

An acceptable current ratio is typically between 1.5 and 2, while the quick ratio should usually be at least 1, though benchmarks vary by industry.

可接受的流动比率一般在1.5至2之间，速动比率通常应至少为1，不过不同行业的基准有所差异。

流动比率 = 流动资产 ÷ 流动负债

速动比率 = (流动资产 – 存货) ÷ 流动负债

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4. Working Capital Efficiency Ratios | 营运资本效率比率

Efficiency ratios measure how well a business manages its inventory, receivables and payables. The inventory turnover ratio indicates how many times inventory is sold during a period.

效率比率衡量企业管理存货、应收账款和应付账款的能力。存货周转率显示存货在一段时期内被售出的次数。

Inventory Turnover = Cost of Sales ÷ Average Inventory

Alternatively, it can be expressed in days to show the average holding period.

也可以按天数表示，以显示平均持有期。

Inventory Turnover in Days = (Average Inventory ÷ Cost of Sales) × 365

Trade receivable days reveal the average time taken to collect cash from credit customers.

应收账款周转天数反映从赊销客户收回现金的平均时间。

Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365

Trade payable days show how long the business takes to pay its suppliers; longer periods may aid cash flow but could strain supplier relationships.

应付账款周转天数显示企业支付供应商款项的平均时长；较长的账期有助于现金流，但可能损害供应商关系。

Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365

中文公式对照：

存货周转率 = 销售成本 ÷ 平均存货

存货周转天数 = (平均存货 ÷ 销售成本) × 365

应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365

应付账款周转天数 = (应付账款 ÷ 赊购成本) × 365

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5. Investment Appraisal: Payback & ARR | 投资评估：回收期与会计报酬率

The payback period determines how many years it takes for an investment to recover its initial cost from net cash inflows. Projects with shorter payback are generally preferred.

回收期法计算一项投资需要多少年才能从净现金流入中收回初始成本。回收期较短的项目通常更具吸引力。

Payback Period = Year before full recovery + (Unrecovered cost at start of year ÷ Cash inflow during year)

Accounting Rate of Return (ARR) uses average annual profit rather than cash flow, and expresses return as a percentage of initial (or average) investment.

会计报酬率（ARR）使用平均年利润而非现金流，并将回报表示为初始投资（或平均投资）的百分比。

ARR = (Average Annual Profit ÷ Initial Investment) × 100%

Some exam tasks require the average investment denominator: (Initial Investment + Scrap Value) ÷ 2.

部分试题要求使用平均投资作为分母：(初始投资 + 残值) ÷ 2。

回收期 = 完全收回的前一年 + (年初未收回成本 ÷ 当年现金流入)

ARR = (平均年利润 ÷ 初始投资) × 100%

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6. Investment Appraisal: Net Present Value (NPV) | 投资评估：净现值

NPV discounts all future net cash flows back to their present value using a cost of capital or discount rate. A positive NPV indicates that the project should be accepted.

净现值法利用资本成本或折现率将全部未来净现金流折算为现值。净现值为正则表明项目可以接受。

NPV = (Present value of future net cash inflows) – Initial Investment

The present value of a single cash flow is computed by multiplying it by the discount factor. The discount factor reflects the time value of money.

单笔现金流的现值是通过将其乘以折现因子计算得出的。折现因子体现了资金的时间价值。

Discount Factor = 1 ÷ (1 + r)^n

其中 r = 折现率，n = 年数。当各年现金流入不等时，逐年折现并加总；若为年金，则可使用年金折现因子。

净现值 = 未来净现金流入的总现值 – 初始投资

折现因子 = 1 ÷ (1 + r)^n

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7. Break‑Even Analysis | 盈亏平衡分析

Break‑even analysis identifies the sales volume at which total revenue equals total costs (profit = 0). Contribution per unit is central to the calculation.

盈亏平衡分析确定总收入等于总成本（利润为零）时的销售量。单位边际贡献是计算的核心。

Contribution per Unit = Selling Price per Unit – Variable Cost per Unit

The break‑even point in units is found by dividing total fixed costs by contribution per unit.

盈亏平衡点的销售量由总固定成本除以单位边际贡献得出。

Break‑Even Point (units) = Total Fixed Costs ÷ Contribution per Unit

To express the break‑even point in sales revenue, multiply the break‑even units by the selling price, or use the contribution to sales (C/S) ratio.

要用销售收入表示盈亏平衡点，可将盈亏平衡销量乘以单位售价，或运用边际贡献率（C/S 比率）。

Break‑Even Revenue = Total Fixed Costs ÷ (Contribution per Unit ÷ Selling Price)

or Break‑Even Revenue = Break‑Even Units × Selling Price

Margin of safety shows how much sales can fall before a loss is incurred.

安全边际表明在发生亏损之前销售量可以下降多少。

Margin of Safety (units) = Actual Sales Units – Break‑Even Units

单位边际贡献 = 单位售价 – 单位变动成本

盈亏平衡点（件） = 总固定成本 ÷ 单位边际贡献

盈亏平衡收入 = 总固定成本 ÷ 边际贡献率

安全边际（件） = 实际销量 – 盈亏平衡销量

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8. Cost‑Volume‑Profit (CVP) Analysis | 成本‑数量‑利润分析

CVP analysis expands on break‑even concepts to help managers plan for target profits. The required sales volume for a given target profit is a direct extension of the break‑even formula.

成本‑数量‑利润分析在盈亏平衡概念上拓展，帮助管理者规划目标利润。为达到某一目标利润所需的销售量是盈亏平衡公式的直接延伸。

Sales Units for Target Profit = (Total Fixed Costs + Target Profit) ÷ Contribution per Unit

The Profit/Volume (P/V) or Contribution to Sales (C/S) ratio expresses contribution as a percentage of sales revenue, indicating the profit impact of each monetary unit of sales.

利润/销量（P/V）比率即边际贡献率，将边际贡献表示为销售收入的百分比，反映每一货币单位销售带来的利润影响。

P/V Ratio = (Contribution ÷ Sales Revenue) × 100%

Changes in selling price, variable cost or fixed cost can be modelled using these relationships to forecast profit.

售价、变动成本或固定成本的变化，可通过这些关系进行建模以预测利润。

目标利润销售量 = (总固定成本 + 目标利润) ÷ 单位边际贡献

边际贡献率 = (边际贡献 ÷ 销售收入) × 100%

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9. Budgetary Control and Variances | 预算控制与差异分析

Variance analysis compares budgeted figures with actual results to highlight areas needing management attention. A favourable variance increases profit, while an adverse variance reduces it.

差异分析将预算数据与实际结果进行比较，以突出需要管理层关注的领域。有利差异增加利润，不利差异减少利润。

The sales volume variance isolates the impact of

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